loan interest received

In yesterdays exam question
there was a question to correct the information given below and take the right figures to calculate taxable income
the Que was like this:
Loan interest received
loan interest receivable: 32000
accrued at 1.apr.2011 10100
accrued at 31. mar.2012 (11600)
total 30 500

this was asked as part of investment income to find the corporate taxable income and then to find the tax liability
actually what figure should be taken into account??
isn’t 32000-11600= 20400??